Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Bank Umum Syariah dI Indonesia
Main Article Content
Abstract
Penelitian ini memiliki tujuan untuk menguji pengaruh Intellectual Capital (IC) terhadap kinerja keuangan pada Bank Umum Syariah (BUS) di Indonesia. Penelitian ini termasuk penelitian kuantitatif dengan analisis Structural Equation Model Partial Least Square (SEM-PLS). Populasi penelitian ini adalah BUS yang terdaftar pada Otoritas Jasa Keuangan (OJK) periode 2016-2020. Sampel dipilih berdasarkan pusrposive sampling dan terdapat 13 BUS selama 5 tahun. Hasil penelitian menunjukkan nilai p-values VACA terhadap ROA, ROE dan TATO untuk ketiganya sebesar <0,001 yang berarti signifikan. Nilai p-values VAHU terhadap ROA sebesar 0,004 yang berarti signifikan. Namun VAHU tidak signifikan terhadap ROE dan TATO dengan nilai p-values sebesar 0,392 dan 0,220. Nilai p-values STVA terhadap ROA, ROE, dan TATO masing-masing 0,168; 0,065; 0,462 yang berarti tidak signifikan. Nilai p-value VAIC terhadap ROA, ROE, dan TATO masing-masing sebesar <0,001, <0,001, dan 0,002 yang berarti signifikan. Kesimpulan VAIC dan VACA berpengaruh positif yang signifikan terhadap kinerja keuangan. VAHU berpengaruh positif yang signifikan terhadap ROA, tetapi tidak berpengaruh terhadap ROE dan TATO. STVA tidak ada pengaruhnya terhadap kinerja keuangan.
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How to Cite
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Bank Umum Syariah dI Indonesia. (2022). I-Finance: A Research Journal on Islamic Finance, 8(1), 68-85. https://doi.org/10.19109/ifinance.v8i1.12538
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I-Finance by http://jurnal.radenfatah.ac.id/index.php/I-Finance is lincensed under a Creative Commons Attribution-ShareAlike 4.0 International Lisence.
How to Cite
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Bank Umum Syariah dI Indonesia. (2022). I-Finance: A Research Journal on Islamic Finance, 8(1), 68-85. https://doi.org/10.19109/ifinance.v8i1.12538
References
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Lestari, S. D., Paramu, H., & Sukarno, H. (2016). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perbankan Syari’Ah Di Indonesia. EKUITAS (Jurnal Ekonomi dan Keuangan), 20(3), 346–366. https://doi.org/10.24034/j25485024.y2016.v20.i3.64
Nadeem, M., Gan, C., & Nguyen, C. (2018). The Importance of Intellectual Capital for Firm Performance: Evidence from Australia. Australian Accounting Review, 28(3), 334–344. https://doi.org/10.1111/auar.12184
Nawaz, T. (2019). Intellectual capital profiles and financial performance of Islamic banks in the UK. International Journal of Learning and Intellectual Capital, 16(1), 87–97. https://doi.org/10.1504/IJLIC.2019.096935
Nawaz, T., & Haniffa, R. (2017). Determinants of financial performance of Islamic banks: an intellectual capital perspective. Journal of Islamic Accounting and Business Research, 8(2), 130–142. https://doi.org/10.1108/JIABR-06-2016-0071
Ousama, A. A., Hammami, H., & Abdulkarim, M. (2020). The association between intellectual capital and financial performance in the Islamic banking industry: An analysis of the GCC banks. International Journal of Islamic and Middle Eastern Finance and Management, 13(1), 75–93. https://doi.org/10.1108/IMEFM-05-2016-0073
Ozkan, N., Cakan, S., & Kayacan, M. (2017). Intellectual capital and financial performance: A study of the Turkish Banking Sector. Borsa Istanbul Review, 17(3), 190–198. https://doi.org/10.1016/j.bir.2016.03.001
Setiawan, M. A., & Sumiati. (2018). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perbankan Syariah Indonesia. Jurnal Ilmiah Mahasiswa Fakultas Ekonomi dan Bisnis, 6(2), 251–260.
Soewarno, N., & Tjahjadi, B. (2020). Measures that matter: an empirical investigation of intellectual capital and financial performance of banking firms in Indonesia. Journal of Intellectual Capital, 21(6), 1085–1106. https://doi.org/10.1108/JIC-09-2019-0225
Tran, D. B., & Vo, D. H. (2018). Should bankers be concerned with Intellectual capital? A study of the Thai banking sector. Journal of Intellectual Capital, 19(5), 897–914. https://doi.org/10.1108/JIC-12-2017-0185
Tripalupi, R. I. (2021). Peningkatan Kualitas Sumber Daya Manusia Ekonomi Syariah Berbasis Digital 4.0 Di Masa Pandemi Covid 19. Proceeding: Islamic University of Kalimantan, 1(1), 12–26.
Ulum, I. (2013). Model Pengukuran Kinerja Intellectual Capital Dengan Ib-Vaic Di Perbankan Syariah. Inferensi, 7(1), 185. https://doi.org/10.18326/infsl3.v7i1.185-206
Xu, J., & Li, J. (2022). The interrelationship between intellectual capital and firm performance: evidence from China’s manufacturing sector. Journal of Intellectual Capital, 23(2), 313–341. https://doi.org/10.1108/JIC-08-2019-0189
Yuniar, T., & Amanah, L. (2021). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Dengan Keunggulan Kompetitif Sebagai Variabel Intervening. Jurnal Ilmu dan Riset Akuntansi (JIRA), 10(3), 1–21. https://doi.org/e-ISSN: 2460-0585
Agustia, D., Asyik, N. F., & Midiantari, N. (2021). Intellectual Capital Terhadap Financial Performance and Sustainable Growth. EKUITAS (Jurnal Ekonomi dan Keuangan), 5(2), 159–179. https://doi.org/10.24034/j25485024.y2021.v5.i2.4744
Al-Musali, M. A., & Ismail, K. N. I. K. (2016). Cross-country comparison of intellectual capital performance and its impact on financial performance of commercial banks in GCC countries. International Journal of Islamic and Middle Eastern Finance and Management, 9(4), 512–531. https://doi.org/http://dx.doi.org/10.1108/IMEFM-03-2015-0029
Aprianti, S. (2018). Pengaruh VACA, VAHU, dan STVA terhadap Nilai Perusahaan pada Perusahaan Perbankan yang Terdaftar di BEI. Jurnal Riset Terapan Akuntansi, 2(1), 70–81.
Buallay, A., Cummings, R., & Hamdan, A. (2019). Intellectual capital efficiency and bank’s performance: A comparative study after the global financial crisis. Pacific Accounting Review, 31(4), 672–694. https://doi.org/10.1108/PAR-04-2019-0039
Chowdhury, L. A. M., Rana, T., Akter, M., & Hoque, M. (2018). Impact of intellectual capital on financial performance: evidence from the Bangladeshi textile sector. Journal of Accounting and Organizational Change, 14(4), 429–454. https://doi.org/10.1108/JAOC-11-2017-0109
Fariana, R. (2014). Pengaruh Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) dan Structural Capital Value Added (STVA) Terhadap Kinerja Keuangan Perusahaan Jasa Keuangan Yang Go Public Di Indonesia. Majalah Ekonomi, XVIII(2), 79–108.
García Castro, J. P., Duque Ramírez, D. F., & Moscoso Escobar, J. (2021). The relationship between intellectual capital and financial performance in Colombian listed banking entities. Asia Pacific Management Review, 26(3). https://doi.org/10.1016/j.apmrv.2021.03.002
Gardenia, Y. (2018). METODE STRUCTURAL EQUATION MODEL (SEM) PADA PENGUKURAN KUALITAS WEBSITE PEMESANAN MAKANAN ONLINE. Jurnal Sistem Informasi Universitas Suryadarma, 5(2), 24. https://doi.org/https://doi.org/10.35968/jsi.v5i2.238
Girma, B. (2017). Intellectual Capital Efficiency and Its Impact on Financial Performances of Ethiopian Commercial Banks. Research Journal of Finance and Accounting, 8(8), 17–31.
Gusna, N., & Masdupi, E. (2021). The Effect of Intellectual Capital (IC) on Financial Performance (Financial Sector Listed on Indonesia Stock Exchange). Atlantis Press, Advances in Economics, Business and Management Research, 179(PICEEBA 2020), 447–452.
Lestari, S. D., Paramu, H., & Sukarno, H. (2016). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perbankan Syari’Ah Di Indonesia. EKUITAS (Jurnal Ekonomi dan Keuangan), 20(3), 346–366. https://doi.org/10.24034/j25485024.y2016.v20.i3.64
Nadeem, M., Gan, C., & Nguyen, C. (2018). The Importance of Intellectual Capital for Firm Performance: Evidence from Australia. Australian Accounting Review, 28(3), 334–344. https://doi.org/10.1111/auar.12184
Nawaz, T. (2019). Intellectual capital profiles and financial performance of Islamic banks in the UK. International Journal of Learning and Intellectual Capital, 16(1), 87–97. https://doi.org/10.1504/IJLIC.2019.096935
Nawaz, T., & Haniffa, R. (2017). Determinants of financial performance of Islamic banks: an intellectual capital perspective. Journal of Islamic Accounting and Business Research, 8(2), 130–142. https://doi.org/10.1108/JIABR-06-2016-0071
Ousama, A. A., Hammami, H., & Abdulkarim, M. (2020). The association between intellectual capital and financial performance in the Islamic banking industry: An analysis of the GCC banks. International Journal of Islamic and Middle Eastern Finance and Management, 13(1), 75–93. https://doi.org/10.1108/IMEFM-05-2016-0073
Ozkan, N., Cakan, S., & Kayacan, M. (2017). Intellectual capital and financial performance: A study of the Turkish Banking Sector. Borsa Istanbul Review, 17(3), 190–198. https://doi.org/10.1016/j.bir.2016.03.001
Setiawan, M. A., & Sumiati. (2018). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perbankan Syariah Indonesia. Jurnal Ilmiah Mahasiswa Fakultas Ekonomi dan Bisnis, 6(2), 251–260.
Soewarno, N., & Tjahjadi, B. (2020). Measures that matter: an empirical investigation of intellectual capital and financial performance of banking firms in Indonesia. Journal of Intellectual Capital, 21(6), 1085–1106. https://doi.org/10.1108/JIC-09-2019-0225
Tran, D. B., & Vo, D. H. (2018). Should bankers be concerned with Intellectual capital? A study of the Thai banking sector. Journal of Intellectual Capital, 19(5), 897–914. https://doi.org/10.1108/JIC-12-2017-0185
Tripalupi, R. I. (2021). Peningkatan Kualitas Sumber Daya Manusia Ekonomi Syariah Berbasis Digital 4.0 Di Masa Pandemi Covid 19. Proceeding: Islamic University of Kalimantan, 1(1), 12–26.
Ulum, I. (2013). Model Pengukuran Kinerja Intellectual Capital Dengan Ib-Vaic Di Perbankan Syariah. Inferensi, 7(1), 185. https://doi.org/10.18326/infsl3.v7i1.185-206
Xu, J., & Li, J. (2022). The interrelationship between intellectual capital and firm performance: evidence from China’s manufacturing sector. Journal of Intellectual Capital, 23(2), 313–341. https://doi.org/10.1108/JIC-08-2019-0189
Yuniar, T., & Amanah, L. (2021). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Dengan Keunggulan Kompetitif Sebagai Variabel Intervening. Jurnal Ilmu dan Riset Akuntansi (JIRA), 10(3), 1–21. https://doi.org/e-ISSN: 2460-0585